Abstract: On April 9, 2008, two employees were working for the Southwest Gas Corporation utility. They were replacing a valve that was part of the gas distribution system in an existing home. At some point during the operation, the valve failed and reportedly came apart. The pressurized gas in the line escaped and eventually ignited. It is believed that the pilot light of a water heater located in an adjacent closet was the source of ignition. The two employees sustained burns to their hands, wrists, faces, and ears, and they were hospitalized. The jurisdiction of Nevada OSHA over the incident was challenged by Southwest Gas Corporation. Upon review by Division counsel, it was determined that Nevada OSHA did not have jurisdiction in the matter.